TY - JOUR

T1 - Indicators of tax evasion

T2 - Dynamics and transformation

AU - Batashev, Ruslan Vakhayevich

AU - Nikonovich, Sergey Leonidovich

AU - Kalafatov, Edem Amitevich

AU - Polezharova, Liudmila Vladimirovna

AU - Mironova, Elena Anatolevna

AU - Kovalevskaia, Natalia Vladimirovna

PY - 2020/1/1

Y1 - 2020/1/1

N2 - Gaining an understanding of deviant taxpayer behaviors manifesting as tax evasion and tax crime requires a comprehensive assessment of their actual state, patterns, and factors supporting their persistence. The paper focuses on the analysis of key indicators reflecting the dynamics and scale of tax evasion and the aspects of tax opportunism in Russia. Factors and trends influencing the structure of tax crime are identified. The findings of tax offence analysis are used to review the efforts of Russia's tax and law enforcement authorities in tax offence prevention and detection.

AB - Gaining an understanding of deviant taxpayer behaviors manifesting as tax evasion and tax crime requires a comprehensive assessment of their actual state, patterns, and factors supporting their persistence. The paper focuses on the analysis of key indicators reflecting the dynamics and scale of tax evasion and the aspects of tax opportunism in Russia. Factors and trends influencing the structure of tax crime are identified. The findings of tax offence analysis are used to review the efforts of Russia's tax and law enforcement authorities in tax offence prevention and detection.

KW - Dynamics

KW - Factors

KW - Tax Authorities

KW - Tax Control

KW - Tax Crimes

KW - Tax Evasion

KW - Taxes

UR - http://www.scopus.com/inward/record.url?scp=85083104315&partnerID=8YFLogxK

U2 - 10.5373/JARDCS/V12SP3/20201297

DO - 10.5373/JARDCS/V12SP3/20201297

M3 - Article

AN - SCOPUS:85083104315

VL - 12

SP - 597

EP - 607

JO - Journal of Advanced Research in Dynamical and Control Systems

JF - Journal of Advanced Research in Dynamical and Control Systems

SN - 1943-023X

IS - 3 Special Issue

ER -